John Heller is a Director in the Firm's Advisory Services Division. He joined the Firm in 2008 from Barbee & Associates where he had been an associate
since beginning his professional career in 1992.

Mr. Heller specializes in forensic accounting, litigation support and management duties for bankruptcy, insolvency, and litigation clients including numerous
debtors, receivers, and panel trustees. His experience includes temporary business management of Chapter 11 properties and businesses; forensic review
of books and records; identification and retrieval of concealed assets; analysis of preferential and fraudulent transfers; analysis of claims; solvency
analyses; preparation of operating reports; forecasts for continued operations; liquidation analyses for Chapter 11 confirmation; preparation of Chapter
11 bankruptcy schedules and statement of financial affairs; and litigation support and testimony.

In addition to working with numerous U.S. trustees and state and federal receivers, Mr. Heller has conducted investigations in conjunction with the Securities
and Exchange Commission, the Federal Trade Commission, the Federal Bureau of Investigation, and the U.S. Attorney's Office.

The 2016 Marcum Workplace Challenge raised a record $115,000 for four Long Island charities and the New York State Parks Department. To date, the annual run-walk for charity has raised more than $700,000. This year's check presentation took place on Giving Tuesday, November 29.

Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major
business markets throughout the U.S., as well as Grand Cayman, China and Ireland.